Notification No.: 23/2020 – Central Tax
Date of Notification: 23rd March 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing of details of outward supplies
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – Details of outward supplies in FORM GSTR-1
- Supersedes/Amends:
- Amends Notification No. 28/2019 – Central Tax dated 28th June 2019
- Last amended by Notification No. 63/2019 – Central Tax dated 12th December 2019
Summary of Notification
Extension of GSTR-1 Filing Deadline (Monthly) for Large Taxpayers in Jammu & Kashmir (July–September 2019):
This notification amends the original Notification No. 28/2019 to provide additional time to registered persons with aggregate turnover above ₹1.5 crore, whose principal place of business was in the erstwhile State of Jammu and Kashmir, to file monthly GSTR-1 returns for the period July 2019 to September 2019.
✅ Extended Due Date:
- The time limit to furnish GSTR-1 for July, August, and September 2019 is extended till 24th March 2020.
📆 Deemed Effective Date:
- This notification is deemed to have come into force from 20th December 2019.
The notification offers transitional filing relief amid the reorganization of Jammu & Kashmir into Union Territories.
